AbstractThe development of CSR in various countries tends to refer to Carroll’s pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western ...empirical studies, which prioritize social and environmental dimensions and pay less attention to the society’s cultural dimensions. The purpose of this study is to formulate a CSR model based on the philosophical values of Tri Hita Karana and its relevance to Carroll’s pyramid model. Literature review with an integrative approach to CSR was used to reveal the said Balinese values, which were used as a culture-based CSR model that holistically combines the economic, legal, ethical, and philanthropic responsibilities. This study finds that the CSR model that is based on the philosophy of Tri Hita Karana places philanthropic responsibility on the base layer, followed by ethical, legal, and economic responsibility on the outer layer. This means that an increase in the company’s financial performance in the culture-based CSR model is only seen as the impact of the harmonization of all elements of community culture. The novelty of this research is that the local culture value-based CSR model is used as an alternative for CSR development, especially in developing countries. The theoretical and practical implications of this study are the encouragement for the uprising of CSR models that are more adaptive to the interests and the culture of local community.
Objective: The debate on human resource accounting is still ongoing, namely in particular the accounting treatment on the recognition of all human resource expenditures, whether recognized as an ...expense or an asset. As the company’s driving force, humans have an important role but are recognized as an expense in the financial statements. Therefore, this study aimed to develop an alternative model in human resource accounting.Design: This study was structured to build a human resource accounting model by synthesizing the biological asset concept in recognition and measurement. It also used Homo religious analysis to clarify the nature and treatment of human resource accounting.Finding: The concept of human resource accounting was compiled through the growth, production, degeneration, and procreation cycle. Human resource accounting based on homo economicus is far from human values. It only touches on material but not other aspects of human welfare. Additionally, the value was added by synthesizing homo religious as a model for developing human resource accounting. This value complements the position of human resource accounting to cover the aporetic problems between humans, accounting, and God.Theoretical and practical implications: First, human resource accounting is structured based on its characteristics, recognition, and measurement through several stages. This is expected to explain the position of human resources as a burden or an asset. Furthermore, the structuring should have a materialistic economic motive and must be based on God's law in achieving human welfare. Second, it is important to treat human resources by aligning the soul, nature, and God as a manifestation of added value. This aims to balance human resources and the company and be reported in financial statements narratively.Originality: This study referred to the post-secular religious currents to contribute to critical and interdisciplinary awareness in accounting. It aimed to complete human resource accounting development by tracing humans as homo religious.
This research aims to deconstruct the Management Control System (MCS) concept using the cultural framework of Catur Purusa Artha (CPA) in Hindu philosophy. Balinese people believe that culture is ...always inherent in all their activities. Adopting a postmodern paradigm and a binary opposition synergy methodology inspired by Lyotard's perspective, the study produces a CPA-based Management Control concept, which consists of four parts. In the first part, the Dharma element finds a sense of family, open management, and communication, which arc synergized with the Standard Operational Procedures (SOP). In the second part of the Artha clement, there is fairness and efforts concerning employee performance measures and work plans, budgets, and expenditures. The third part contains various desires in the Kama element, expressed as integrity, empathy, and trust in synergy with implementation. The final part is the estuary of the goal, namely honesty and a sense of belonging from the elements of Moksa, which is a synergy of reporting, supervision, and audit.
This research aims to construct the performance concept of football club by employing Malang indigenous culture namely basawali-an, malangkucecwara and salam satu jiwa. This research uses spiritual ...paradigm and spiritual research design. Through dzikir, doa, and tafakkur, researcher finds a metaphor in the form of ball as analysis tool. The research indicates that the performance concept of football club is oriented to the deepest point of human spirituality, namely takwa, which is symbolised with the epicentre of the ball with the cultural value of salam satu jiwa. Inward orientation is a reflection of basa wali-an that reverses material to spiritual interest. Every party involved in the football club can use his/her professional way to enter to the deepest God spot through righteous path of malangkucecwara as a bridge between material well being, as the outer part of the ball, with God spot.
AbstractThis article aims to reveal the formal-cultural accountability model applied in Ciburial Village. A qualitative approach, more specifically, critical ethnography was used through ...observations, in-depth interviews and documentary studies to achieve the research objectives. The results of this study show that Ciburial Village has both vertical and horizontal financial reporting accountability, manifested in formal and cultural accountability. Formal accountability is written accountability which is prepared in accordance with formal laws and regulations. The Ciburial Village Government also provides their accountability culturally, in accordance with the traditions and social conditions of the local village community. The value included in the formal-cultural accountability model is ‘sauyunan’ (mutual assistance), which reflects the equality of responsibility since village development belongs to all parties in the village. This model is not limited to fulfilling the responsibilities of village governments as principals to their agents, but also functions to gain public trust in the existence of formal-cultural accountability. Furthermore, public trust will increase participation in village development. The model developed has implications for the transformation model of public accountability, especially for village governments.
This research aims at formulating the concept of accountability of business entity based on Islamic spiritual values. The Islamic-spiritualist methodology is greatly needed to promote this research’s ...objective. The mutually integrated Physical Endeavor (IL) and Spiritual Endeavor (IB) were used to collect, reduce, analyze data and formulate the concept. Metaphor of Salah movements was used to analyze physical empirical data and spiritual empirical data. The research result shows that the accountability of business entity with sadaqah concept aims at trapping the stakeholders (humans) in spiritual consciousness by “maximizing sadaqah”, representing the spiritual accountability of business entity management. The spiritual value of love internalized in the concept of spiritual accountability may stimulate other spiritual values (such as: itsar (altruism), volunteerism, willingness, righteousness, honesty, and justice values), thus it may promote the welfare of all stakeholders (God, human, and nature) through distribution of added material (monetary and non-monetary), psychological, and spiritual values. The result of this research may be taken as the base to build sharia accounting concept and theory. In addition, this research may also stimulate stakeholders’ (human) behavior based on spiritual values, particularly spiritual value of love
This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is ...non-positivistic research that leads to an interpretive paradigm with a transcendental phenomenological approach. This approach can explore the meaning of people who already have experience with CSR implementation of PT Amerta Indah Otsuka (AIO) Kejayan. The results show that this company’s CSR in the form of the environment are village greening, nursery rooms, making Biopore holes, conservation of water catchment areas, revitalizing the Bangil City square, revitalizing the Malabar City forest, and the cleanest hamlet and city forest competition. The realization of the CSR program is carried out based on existing needs and problems so that the company can open-heartedly assist in the form of social responsibility. Suggestions for future researchers are to make a phenomenological study to the public who get and feel the CSR program from the company so that readers can know the benefits and objectives of implementing CSR.
Abstrak – Nilai Islam dalam Tata Kelola Informasi Akuntansi Lembaga Sektor Ketiga Tujuan Utama – Penelitian ini berupaya untuk mengungkapkan bagaimana nilai Islam berada di dalam tata kelola ...informasi akuntansi lembaga sektor ketiga (LSK) untuk mendukung keadilan sosial Metode – Penelitian ini menggunakan etnografi Islam sebagai metode. Sejumlah pengurus dari lembaga sektor ketiga menjadi objek dalam penelitian ini. Temuan Utama – Nilai-nilai Islam yang terdiri atas amanah, keadilan, dan kebajikan menjadi prinsip, kebijakan dan landasan dalam proses informasi akuntansi untuk mewujudukan keadilan sosial. Setiap informasi akuntansi mencakup masalah keuangan dan non keuangan. Hal tersebut dipersepsikan sebagai amanah yang harus dijaga dan disampaikan kepada penerima yang berhak sesuai dengan ajaran Islam. Implikasi Teori dan Kebijakan – Nilai Islam dapat mengonstruksi kerangka tata kelola informasi akuntansi dalam LSK untuk menjalankan akuntabilitas holistik dan berkeadilan. Nilai ini dapat digunakan oleh LSK berbasis Islam untuk mengembangkan praktik tata kelola informasi akuntansi. Kebaruan Penelitian – Penelitian ini menjembatani kesenjangan terkait wujud nilai keadilan Islam melalui praktik tata kelola informasi akuntansi lembaga sektor ketiga. Abstract – Islamic Values in Accounting Information Governance of Third-Sector Organisation Main Purpose – This research seeks to shed light on how Islamic values prevail in accounting information governance of Third Sector Organisation (TSO) to promote social justice. Method - This study employed Islamic ethnography as method. A number of administrators from TSO became the main informants. Main Findings - Islamic values of amanah (trust), ‘adl (justice) and ihsan (benevolence) prevail in the principles, policies and throughout the process of accounting information to promote social justice. Accounting information encompasses both financial and nonfinancial matters. It is perceived as amanah that must be preserved and delivered to its rightful beneficiaries in accordance with Islamic teachings. Theory and Practical Implications – Islamic values can construct accounting information governance framework of TSOs to discharge holistic accountability. It can be used by Islamic TSOs to develop the practice on accounting information governance. Novelty – This study adresses gap regarding manifestation of Islamic values through TSOs’ accounting information governance in practice.
The Practice of Determining Selling Prices Based on Meuramin Culture. This study seeks to uncover the meaning of the practice of selling prices based on Meuramin values. This study uses Meuramin ...cultural abstraction as a method through interviews with the managers of a coffee shop. This study finds that the concept of the formulation of selling prices implemented by informants is not solely oriented to the achievement of sharp material but contained holistic religious and justice values. The determination of selling prices also seeks to bring welfare and justice to all parties. The implication of this practice is the emergence of differences in perceiving humans as an element of production.
Luck as the Ethical Foundation for State Financial Manager. This research seeks to build a personal concept of fortune for state financial managers using Malay culture. This research uses a ...spiritualist research design to build a person of a successful state financial manager. The results show that the person with luck is oriented towards the highest human consciousness, namely piety (having the ultimate goal of returning to God with a holy and calm soul). In addition, the authors also offer prophetic ethics as a solution to build state financial manager ethics which has been built based only on material aspects.
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